I know nothing about Ghost in the Shell, but this sounds like a take-off on Robocop...
Well, "Robocop" premiered in 1987, and Masamune wrote the graphic novel in 1989, and he may very well have been aware of the movie. But beyond the idea of a cyborg, it's a completely different story, and one that goes much deeper into concepts of existence and what it means to be human. A basic premise in Masamune's world is that cyberization is that technology has progressed to the point where cyberization is common-place. It's the remedy for many of the illnesses that today we can only treat with surgery, radiation or chemotherapy. It's not that the Major is the first
cyborg, she just represents the pinnacle of cyberization.
Also, if we want to try and find the first instance of a story of artificial intelligence, or of an inanimate object being animated with a human-like spirit, and of the moral issues of natural and artificial intelligence, to Asimov's "I, Robot", or even further, back to Karel Czapek's, "R.U.R", published in 1920, which introduced the word "robot" both to our language and to science fiction, or to Fritz Lang's 1927 film, "Metropolis", which also deals with those themes, among others.
So, both stories have a common element, but that element goes back much further, which is common in science fiction. A similar discussion can be had about Stephen King's "The Running Man"; in fact, some have accused him of plagiarizing the story from earlier works like the 1970 German TV movie, "Das Millionenspiel" ("The Million-Dollar Game"), among others, all of which are basically a retelling of the 1924 short story, "The Most Dangerous Game".
Asimov's "Foundation" trilogy can be said to be Gibbon's "Rise and Fall of the Roman Empire", set in space.
I think to call
Ghost in the Shell a "take-off" is not really justified.
Prost!
Brad